{"id":"https://openalex.org/W583551365","doi":null,"title":"The last refuge of a scoundrel? Patriotism and tax compliance [Die letzte Zuflucht eines Schurken? Patriotismus und Steuerehrlichkeit]","display_name":"The last refuge of a scoundrel? Patriotism and tax compliance [Die letzte Zuflucht eines Schurken? Patriotismus und Steuerehrlichkeit]","publication_year":2009,"publication_date":"2009-01-01","ids":{"openalex":"https://openalex.org/W583551365","mag":"583551365"},"language":"de","primary_location":{"id":"mag:583551365","doi":null,"is_oa":false,"landing_page_url":"https://ideas.repec.org/p/zbw/wzbmpg/spii200904.html","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null},"volume":null,"type":"preprint","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5051923879","display_name":"Kai Andreas Konrad","orcid":"https://orcid.org/0000-0002-2225-2271","observed_orcids":["https://orcid.org/0000-0002-2225-2271"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Kai A. Konrad","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-2225-2271","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5081219636","display_name":"Salmai Qari","orcid":"https://orcid.org/0000-0003-3457-0637","observed_orcids":["https://orcid.org/0000-0003-3457-0637"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Salmai Qari","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-3457-0637","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11042","display_name":"Corruption and Economic Development","score":0.0,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/patriotism","display_name":"patriotism","score":0.9959999918937683},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.9599999785423279},{"id":"https://openalex.org/keywords/warm-glow-giving","display_name":"warm glow giving","score":0.8579999804496765},{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":0.8289999961853027},{"id":"https://openalex.org/keywords/audit-probability","display_name":"audit probability","score":0.8579999804496765},{"id":"https://openalex.org/keywords/shadow-economy","display_name":"shadow economy","score":0.8640000224113464},{"id":"https://openalex.org/keywords/voluntary-contributions","display_name":"voluntary contributions","score":0.46799999475479126}],"concepts":[{"id":"https://openalex.org/C610760","wikidata":"https://www.wikidata.org/wiki/Q1340706","display_name":"Endogeneity","level":2,"score":0.776056170463562},{"id":"https://openalex.org/C117797892","wikidata":"https://www.wikidata.org/wiki/Q286363","display_name":"Shadow (psychology)","level":2,"score":0.5581167340278625},{"id":"https://openalex.org/C2776786559","wikidata":"https://www.wikidata.org/wiki/Q6241","display_name":"Patriotism","level":3,"score":0.49717405438423157},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.47162365913391113},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.4039137661457062},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.26507800817489624},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.23804405331611633},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.07156696915626526},{"id":"https://openalex.org/C542102704","wikidata":"https://www.wikidata.org/wiki/Q183257","display_name":"Psychotherapist","level":1,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:583551365","doi":null,"is_oa":false,"landing_page_url":"https://ideas.repec.org/p/zbw/wzbmpg/spii200904.html","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.9595999717712402,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":35,"referenced_works":["https://openalex.org/W51642679","https://openalex.org/W583642692","https://openalex.org/W1516538057","https://openalex.org/W1527151256","https://openalex.org/W1544764805","https://openalex.org/W1552115259","https://openalex.org/W1774490840","https://openalex.org/W1976429703","https://openalex.org/W1984592532","https://openalex.org/W1987954666","https://openalex.org/W1992522674","https://openalex.org/W2002591082","https://openalex.org/W2010200019","https://openalex.org/W2023016747","https://openalex.org/W2031626068","https://openalex.org/W2033643394","https://openalex.org/W2066201584","https://openalex.org/W2078799233","https://openalex.org/W2091852064","https://openalex.org/W2099297744","https://openalex.org/W2106688996","https://openalex.org/W2109616393","https://openalex.org/W2111222789","https://openalex.org/W2112815972","https://openalex.org/W2113348978","https://openalex.org/W2121529138","https://openalex.org/W2143201948","https://openalex.org/W2145212723","https://openalex.org/W2150630895","https://openalex.org/W2155381618","https://openalex.org/W2189821821","https://openalex.org/W2891905832","https://openalex.org/W3023361769","https://openalex.org/W3121774280","https://openalex.org/W3124804219"],"related_works":["https://openalex.org/W3123149903","https://openalex.org/W1906615877","https://openalex.org/W7099179610","https://openalex.org/W2189362277","https://openalex.org/W2907333709","https://openalex.org/W7135188759","https://openalex.org/W4395026424","https://openalex.org/W4400790762","https://openalex.org/W4390978030","https://openalex.org/W1498355083"],"abstract_inverted_index":{"We":[0],"study":[1],"the":[2,33,65,91,97,113,116],"effects":[3],"of":[4,81,94,115],"patriotism":[5],"on":[6,64],"tax":[7,41],"compliance.":[8,42],"In":[9],"particular,":[10],"we":[11,100],"assume":[12],"that":[13],"individuals":[14,44],"feel":[15],"a":[16,61,79,104],"(random":[17],"draw":[18],"of)":[19],"warm":[20,30,47,110],"glow":[21,31,48,111],"from":[22],"honestly":[23],"paying":[24],"their":[25],"taxes.":[26,54],"A":[27],"higher":[28,40,46],"expected":[29],"reduces":[32],"government's":[34],"optimal":[35],"audit":[36],"probability":[37],"and":[38,112],"yields":[39],"Second,":[43],"with":[45],"are":[49],"less":[50],"likely":[51],"to":[52,89],"evade":[53],"This":[55],"prediction":[56],"is":[57],"confirmed":[58],"empirically":[59],"by":[60],"multivariate":[62],"analysis":[63],"individual":[66],"level":[67],"while":[68],"controlling":[69],"for":[70,103],"several":[71,120],"other":[72],"potentially":[73],"confounding":[74],"factors.":[75],"The":[76],"findings":[77],"survive":[78],"variety":[80],"robustness":[82],"checks,":[83],"including":[84],"an":[85],"instrumental":[86],"variables":[87],"estimation":[88],"tackle":[90],"possible":[92],"endogeneity":[93],"patriotism.":[95],"On":[96],"aggregate":[98],"level,":[99],"provide":[101],"evidence":[102],"negative":[105],"correlation":[106],"between":[107],"average":[108],"patriotic":[109],"size":[114],"shadow":[117],"economy":[118],"across":[119],"countries.":[121]},"counts_by_year":[{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":5},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
